The Assessment Office carries out the policies set by the Board of Assessment Revision, which is made up of the Tioga County Commissioners. Tioga County is a sixth-class county and follows the “Consolidated County Assessment Law”. The County’s assessment records are public information and accessible via computer terminals in the Courthouse.

The primary function of the Assessment Office is the valuation of real property for ad valorem (at value) tax purposes, including the management of all property characteristic and ownership records. This office does not establish the real estate tax levy; it is responsible for the valuation (commonly known as the assessment) of all real property in Tioga County. Based on those assessments, the County, municipalities, and school districts establish budgets and necessary millage rates to generate revenue, apply those millage rates to individual property assessments, thereby producing individual property tax levies. The Tax Assessment Office also administers the Homestead and Farmstead Exclusion Program (Act 50 & Act 1) and the Clean and Green Preferential Assessment Program (Act 319, as amended).

The County’s last reassessment was completed in 2001, effective for tax year 2002. Real estate assessments represent 100% of the 2001 market value.

Taxes

The County and township/borough tax year is January 1st through December 31st, with tax notices being mailed on March 1st. The school tax year begins July 1st through June 30th of the following year. School tax notices are mailed in July.

Online Assessment Database

Tioga County assessment data is now available online. This service will be available temporarily free of charge.